Yes - water can certainly get into gas mains. Several years ago, I saw the largest-ever assembly of Transco vans as a result! In that case, a hole in the bottom of a water main had made a jet of high-pressure water which eventually bored through a cast-iron gas pipe and then filled it with water. It took several days to fix it and restart the 100 or so properties affected.
In your example, it's POSSIBLE (if very unlikely) that the boiler dunnit. Are any neighbours affected? Is your meter near floor level / in a cellar AND below the boiler level? Gas pressure would be too low to push water uphill so if your meter is near-to and below the boiler, the boiler is still prime suspect.
If your meter is capped and the gas cut off, there's nothing to be lost from loosening the joint of the gas connection under the boiler. If there's any water there, even just a drip, then the boiler is probably to blame, although it's hard to imagine how water could flow back through the gas valve. Also, if your meter has been disconnected, is there water still coming out of the pipe on 'your' side of the meter?
Has your heating system been losing pressure? Is the indicated pressure 1 Bar? or much higher? For the boiler to cause the problem, there would need to be a hole in the heat exchanger with water dripping into the burner, and from there into the gas valve. The more I think about it, the less likely it becomes!
And the obvious question: had any plumbing work done recently involving changes to pipework? And was it a cowboy doing it?